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ALKER v. UNITED STATES

No. 114.

47 F.2d 229 (1931)

ALKER et al. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

January 5, 1931.

Attorney(s) appearing for the Case

Karl Knox Gartner, of Washington, D. C. (William J. Canary, of New York City, of counsel), for appellants.

Howard W. Ameli, of Brooklyn, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., and E. J. Dowd, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for the United States.

Frank S. Bright and Lowndes C. Connally, both of Washington, D. C., amici curiæ.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

This case presents a point which has been already ruled a number of times, always against the taxpayer, with one exception. Wilmington Trust Co. v. U. S., 28 F.2d 205 (D. C. Md.). The plaintiffs' position is that the repeal by section 1400 of the Revenue Act of 1921 (42 Stat. 320) of title 4 of the Revenue Act of 1918 (40 Stat. 1096) did not preserve taxes upon the estates of those who died within a year of the date when...

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